嘉庆以降钱粮缓征与积欠之衍生——基于宏观角度的分析  

On the Emergence of Suspending Land Tax Collection and Arrear from Jiaqing Reign:Based on the Analysis of the Macroscopic Angle

作　　者：李光伟[1] 

机构地区：[1]教育部高等学校社会科学发展研究中心<中国高校社会科学>

出　　处：《清史研究》2013年第3期38-53,共16页The Qing History Journal

基　　金：教育部博士研究生学术新人奖资助

摘　　要：清代嘉庆以降,钱粮缓征频率与数额逐渐增多,且出现了连年展缓的现象,由此引发了严重的钱粮积欠问题。道光中后期,缓征与积欠问题已不可遏制地每况愈下,历届普免积欠数额节节攀升。直至清末,该问题依然严重。历届普免积欠过后,积欠复周期性渐积成巨。钱粮缓征与积欠问题已然成为清中后期财政肌体上不可切除的毒瘤。From Jiaqing reign in the Qing Dynasty,the frequency and amount of suspending land tax collection increased gradually,and a phenomenon that the suspending land tax collection was postponed year after year appeared which resulted in a serious problem of arrear.After the middle and later Daoguang reign,this problem developed seriously,and the amount of avoiding arrear increased every time.Until the end of the Qing dynasty,this problem was still serious.Every time after avoiding,the arrear would rebirth and become a huge amount finally.This problem had become unrespectable cancer in financial body in the middle and later Qing dynasty.

关 键 词：清中后期 钱粮缓征 积欠 财政 

分 类 号：F812.9[经济管理—财政学] K249.3[历史地理—历史学]